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Ratio Analysis Accounting MCQs 2026

79 questions with detailed answers · 32 from past papers · 8 quiz batches available

📚 Accounting Mcqs 📄 32 Past-Paper Qs ✓ Free · No Login Needed
🎯 Mock Test

Read each question, think about the answer, then click Show Answer to reveal the correct option and explanation. Load 10 at a time so it stays manageable — perfect for one-topic study sessions on the bus or during a break.

Page 1 of 1 Questions 1–10 of 79
  1. Q1 Past Paper · PPSC/FPSC/NTS hard

    Break-even 16: fixed cost Rs 155,000, SP Rs 225, VC Rs 141 per unit. Break-even units approximately

    1. A 689 units
    2. B 1,845 units
    3. C 2,345 units
    4. D 1,099 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  2. Q2 Past Paper · PPSC/FPSC/NTS easy

    Contribution margin in accounting refers to

    1. A cost that does not change with output in short run
    2. B selling price minus variable cost per unit
    3. C sales minus variable costs
    4. D sales needed to achieve desired profit
    💡 Explanation:

    contribution margin is a core 15 concept for PPSC/FPSC/NTS exams.

  3. Q3 medium

    Break-even point in accounting refers to

    1. A sales level where total revenue equals total cost
    2. B cost that varies proportionately with output
    3. C contribution expressed as percentage of sales
    4. D magnification of profit change from sales change
    💡 Explanation:

    break-even point is a core 15 concept for PPSC/FPSC/NTS exams.

  4. Q4 Past Paper · PPSC/FPSC/NTS hard

    Margin of safety in accounting refers to

    1. A selling price minus variable cost per unit
    2. B excess of actual sales over break-even sales
    3. C sales needed to achieve desired profit
    4. D cost with fixed and variable components
    💡 Explanation:

    margin of safety is a core 15 concept for PPSC/FPSC/NTS exams.

  5. Q5 easy

    Fixed cost in accounting refers to

    1. A contribution expressed as percentage of sales
    2. B magnification of profit change from sales change
    3. C cost that does not change with output in short run
    4. D sales minus variable costs
    💡 Explanation:

    fixed cost is a core 15 concept for PPSC/FPSC/NTS exams.

  6. Q6 Past Paper · PPSC/FPSC/NTS medium

    Variable cost in accounting refers to

    1. A cost that varies proportionately with output
    2. B sales needed to achieve desired profit
    3. C cost with fixed and variable components
    4. D sales level where total revenue equals total cost
    💡 Explanation:

    variable cost is a core 15 concept for PPSC/FPSC/NTS exams.

  7. Q7 hard

    Contribution per unit in accounting refers to

    1. A magnification of profit change from sales change
    2. B sales minus variable costs
    3. C excess of actual sales over break-even sales
    4. D selling price minus variable cost per unit
    💡 Explanation:

    contribution per unit is a core 15 concept for PPSC/FPSC/NTS exams.

  8. Q8 Past Paper · PPSC/FPSC/NTS easy

    P/V ratio in accounting refers to

    1. A cost with fixed and variable components
    2. B sales level where total revenue equals total cost
    3. C contribution expressed as percentage of sales
    4. D cost that does not change with output in short run
    💡 Explanation:

    P/V ratio is a core 15 concept for PPSC/FPSC/NTS exams.

  9. Q9 medium

    Target profit sales in accounting refers to

    1. A sales minus variable costs
    2. B excess of actual sales over break-even sales
    3. C sales needed to achieve desired profit
    4. D cost that varies proportionately with output
    💡 Explanation:

    target profit sales is a core 15 concept for PPSC/FPSC/NTS exams.

  10. Q10 Past Paper · PPSC/FPSC/NTS hard

    Operating leverage in accounting refers to

    1. A sales level where total revenue equals total cost
    2. B magnification of profit change from sales change
    3. C cost that does not change with output in short run
    4. D selling price minus variable cost per unit
    💡 Explanation:

    operating leverage is a core 15 concept for PPSC/FPSC/NTS exams.

  11. Q11 easy

    Semi-variable cost in accounting refers to

    1. A cost with fixed and variable components
    2. B excess of actual sales over break-even sales
    3. C cost that varies proportionately with output
    4. D contribution expressed as percentage of sales
    💡 Explanation:

    semi-variable cost is a core 15 concept for PPSC/FPSC/NTS exams.

  12. Q12 medium

    Break-even 1: fixed cost Rs 80,000, SP Rs 200, VC Rs 120 per unit. Break-even units approximately

    1. A 1,000 units
    2. B 400 units
    3. C 1,500 units
    4. D 667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  13. Q13 medium

    Break-even 3: fixed cost Rs 90,000, SP Rs 210, VC Rs 126 per unit. Break-even units approximately

    1. A 429 units
    2. B 1,071 units
    3. C 1,571 units
    4. D 714 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  14. Q14 Past Paper · PPSC/FPSC/NTS hard

    Break-even 4: fixed cost Rs 95,000, SP Rs 215, VC Rs 129 per unit. Break-even units approximately

    1. A 1,105 units
    2. B 442 units
    3. C 1,605 units
    4. D 736 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  15. Q15 medium

    Break-even 5: fixed cost Rs 100,000, SP Rs 220, VC Rs 132 per unit. Break-even units approximately

    1. A 455 units
    2. B 1,136 units
    3. C 1,636 units
    4. D 758 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  16. Q16 hard

    Break-even 6: fixed cost Rs 105,000, SP Rs 225, VC Rs 135 per unit. Break-even units approximately

    1. A 467 units
    2. B 1,667 units
    3. C 1,167 units
    4. D 778 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  17. Q17 Past Paper · PPSC/FPSC/NTS medium

    Break-even 7: fixed cost Rs 110,000, SP Rs 230, VC Rs 138 per unit. Break-even units approximately

    1. A 478 units
    2. B 1,196 units
    3. C 1,696 units
    4. D 797 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  18. Q18 hard

    Break-even 8: fixed cost Rs 115,000, SP Rs 235, VC Rs 141 per unit. Break-even units approximately

    1. A 1,223 units
    2. B 489 units
    3. C 1,723 units
    4. D 816 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  19. Q19 Past Paper · PPSC/FPSC/NTS hard

    Break-even 10: fixed cost Rs 125,000, SP Rs 245, VC Rs 123 per unit. Break-even units approximately

    1. A 510 units
    2. B 1,525 units
    3. C 1,025 units
    4. D 1,016 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  20. Q20 medium

    Break-even 11: fixed cost Rs 130,000, SP Rs 200, VC Rs 126 per unit. Break-even units approximately

    1. A 650 units
    2. B 2,257 units
    3. C 1,032 units
    4. D 1,757 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  21. Q21 hard

    Break-even 12: fixed cost Rs 135,000, SP Rs 205, VC Rs 129 per unit. Break-even units approximately

    1. A 1,776 units
    2. B 659 units
    3. C 2,276 units
    4. D 1,047 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  22. Q22 Past Paper · PPSC/FPSC/NTS medium

    Break-even 13: fixed cost Rs 140,000, SP Rs 210, VC Rs 132 per unit. Break-even units approximately

    1. A 667 units
    2. B 2,295 units
    3. C 1,061 units
    4. D 1,795 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  23. Q23 hard

    Break-even 14: fixed cost Rs 145,000, SP Rs 215, VC Rs 135 per unit. Break-even units approximately

    1. A 674 units
    2. B 2,313 units
    3. C 1,074 units
    4. D 1,813 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  24. Q24 medium

    Break-even 15: fixed cost Rs 150,000, SP Rs 220, VC Rs 138 per unit. Break-even units approximately

    1. A 682 units
    2. B 1,829 units
    3. C 2,329 units
    4. D 1,087 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  25. Q25 medium

    Break-even 17: fixed cost Rs 160,000, SP Rs 230, VC Rs 120 per unit. Break-even units approximately

    1. A 696 units
    2. B 1,955 units
    3. C 1,455 units
    4. D 1,333 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  26. Q26 Past Paper · PPSC/FPSC/NTS hard

    Break-even 18: fixed cost Rs 165,000, SP Rs 235, VC Rs 123 per unit. Break-even units approximately

    1. A 702 units
    2. B 1,973 units
    3. C 1,341 units
    4. D 1,473 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  27. Q27 medium

    Break-even 19: fixed cost Rs 170,000, SP Rs 240, VC Rs 126 per unit. Break-even units approximately

    1. A 708 units
    2. B 1,991 units
    3. C 1,491 units
    4. D 1,349 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  28. Q28 hard

    Break-even 20: fixed cost Rs 175,000, SP Rs 245, VC Rs 129 per unit. Break-even units approximately

    1. A 714 units
    2. B 2,009 units
    3. C 1,357 units
    4. D 1,509 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  29. Q29 Past Paper · PPSC/FPSC/NTS medium

    Break-even 21: fixed cost Rs 180,000, SP Rs 200, VC Rs 132 per unit. Break-even units approximately

    1. A 900 units
    2. B 3,147 units
    3. C 2,647 units
    4. D 1,364 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  30. Q30 hard

    Break-even 22: fixed cost Rs 185,000, SP Rs 205, VC Rs 135 per unit. Break-even units approximately

    1. A 902 units
    2. B 2,643 units
    3. C 3,143 units
    4. D 1,370 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  31. Q31 medium

    Break-even 23: fixed cost Rs 190,000, SP Rs 210, VC Rs 138 per unit. Break-even units approximately

    1. A 905 units
    2. B 3,139 units
    3. C 1,377 units
    4. D 2,639 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  32. Q32 Past Paper · PPSC/FPSC/NTS hard

    Break-even 24: fixed cost Rs 195,000, SP Rs 215, VC Rs 141 per unit. Break-even units approximately

    1. A 907 units
    2. B 3,135 units
    3. C 1,383 units
    4. D 2,635 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  33. Q33 medium

    Break-even 25: fixed cost Rs 200,000, SP Rs 220, VC Rs 120 per unit. Break-even units approximately

    1. A 909 units
    2. B 2,000 units
    3. C 2,500 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  34. Q34 hard

    Break-even 26: fixed cost Rs 205,000, SP Rs 225, VC Rs 123 per unit. Break-even units approximately

    1. A 911 units
    2. B 2,510 units
    3. C 2,010 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  35. Q35 Past Paper · PPSC/FPSC/NTS medium

    Break-even 27: fixed cost Rs 210,000, SP Rs 230, VC Rs 126 per unit. Break-even units approximately

    1. A 2,019 units
    2. B 913 units
    3. C 2,519 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  36. Q36 hard

    Break-even 28: fixed cost Rs 215,000, SP Rs 235, VC Rs 129 per unit. Break-even units approximately

    1. A 915 units
    2. B 2,528 units
    3. C 2,028 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  37. Q37 medium

    Break-even 29: fixed cost Rs 220,000, SP Rs 240, VC Rs 132 per unit. Break-even units approximately

    1. A 917 units
    2. B 2,037 units
    3. C 2,537 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  38. Q38 Past Paper · PPSC/FPSC/NTS hard

    Break-even 30: fixed cost Rs 225,000, SP Rs 245, VC Rs 135 per unit. Break-even units approximately

    1. A 918 units
    2. B 2,545 units
    3. C 1,667 units
    4. D 2,045 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  39. Q39 medium

    Break-even 31: fixed cost Rs 230,000, SP Rs 200, VC Rs 138 per unit. Break-even units approximately

    1. A 3,710 units
    2. B 1,150 units
    3. C 4,210 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  40. Q40 Past Paper · PPSC/FPSC/NTS hard

    Break-even 32: fixed cost Rs 235,000, SP Rs 205, VC Rs 141 per unit. Break-even units approximately

    1. A 1,146 units
    2. B 4,172 units
    3. C 3,672 units
    4. D 1,667 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  41. Q41 medium

    Break-even 33: fixed cost Rs 240,000, SP Rs 210, VC Rs 120 per unit. Break-even units approximately

    1. A 1,143 units
    2. B 2,667 units
    3. C 3,167 units
    4. D 2,000 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  42. Q42 hard

    Break-even 34: fixed cost Rs 245,000, SP Rs 215, VC Rs 123 per unit. Break-even units approximately

    1. A 1,140 units
    2. B 2,663 units
    3. C 3,163 units
    4. D 1,992 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  43. Q43 Past Paper · PPSC/FPSC/NTS medium

    Break-even 35: fixed cost Rs 250,000, SP Rs 220, VC Rs 126 per unit. Break-even units approximately

    1. A 1,136 units
    2. B 3,160 units
    3. C 2,660 units
    4. D 1,984 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  44. Q44 hard

    Break-even 36: fixed cost Rs 255,000, SP Rs 225, VC Rs 129 per unit. Break-even units approximately

    1. A 1,133 units
    2. B 2,656 units
    3. C 3,156 units
    4. D 1,977 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  45. Q45 medium

    Break-even 37: fixed cost Rs 260,000, SP Rs 230, VC Rs 132 per unit. Break-even units approximately

    1. A 1,130 units
    2. B 3,153 units
    3. C 2,653 units
    4. D 1,970 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  46. Q46 Past Paper · PPSC/FPSC/NTS hard

    Break-even 38: fixed cost Rs 265,000, SP Rs 235, VC Rs 135 per unit. Break-even units approximately

    1. A 1,128 units
    2. B 2,650 units
    3. C 3,150 units
    4. D 1,963 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  47. Q47 medium

    Break-even 39: fixed cost Rs 270,000, SP Rs 240, VC Rs 138 per unit. Break-even units approximately

    1. A 2,647 units
    2. B 1,125 units
    3. C 3,147 units
    4. D 1,957 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  48. Q48 hard

    Break-even 40: fixed cost Rs 275,000, SP Rs 245, VC Rs 141 per unit. Break-even units approximately

    1. A 1,122 units
    2. B 3,144 units
    3. C 1,950 units
    4. D 2,644 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  49. Q49 Past Paper · PPSC/FPSC/NTS medium

    Break-even 41: fixed cost Rs 280,000, SP Rs 200, VC Rs 120 per unit. Break-even units approximately

    1. A 3,500 units
    2. B 1,400 units
    3. C 4,000 units
    4. D 2,333 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  50. Q50 hard

    Break-even 42: fixed cost Rs 285,000, SP Rs 205, VC Rs 123 per unit. Break-even units approximately

    1. A 3,476 units
    2. B 1,390 units
    3. C 3,976 units
    4. D 2,317 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  51. Q51 medium

    Break-even 43: fixed cost Rs 290,000, SP Rs 210, VC Rs 126 per unit. Break-even units approximately

    1. A 1,381 units
    2. B 3,452 units
    3. C 3,952 units
    4. D 2,302 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  52. Q52 Past Paper · PPSC/FPSC/NTS hard

    Break-even 44: fixed cost Rs 295,000, SP Rs 215, VC Rs 129 per unit. Break-even units approximately

    1. A 3,430 units
    2. B 1,372 units
    3. C 3,930 units
    4. D 2,287 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  53. Q53 medium

    Break-even 45: fixed cost Rs 300,000, SP Rs 220, VC Rs 132 per unit. Break-even units approximately

    1. A 3,409 units
    2. B 1,364 units
    3. C 3,909 units
    4. D 2,273 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  54. Q54 Past Paper · PPSC/FPSC/NTS hard

    Break-even 46: fixed cost Rs 305,000, SP Rs 225, VC Rs 135 per unit. Break-even units approximately

    1. A 1,356 units
    2. B 3,889 units
    3. C 2,259 units
    4. D 3,389 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  55. Q55 medium

    Break-even 47: fixed cost Rs 310,000, SP Rs 230, VC Rs 138 per unit. Break-even units approximately

    1. A 1,348 units
    2. B 3,870 units
    3. C 3,370 units
    4. D 2,246 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  56. Q56 hard

    Break-even 48: fixed cost Rs 315,000, SP Rs 235, VC Rs 141 per unit. Break-even units approximately

    1. A 3,351 units
    2. B 1,340 units
    3. C 3,851 units
    4. D 2,234 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  57. Q57 hard

    Break-even 50: fixed cost Rs 325,000, SP Rs 245, VC Rs 123 per unit. Break-even units approximately

    1. A 1,327 units
    2. B 3,164 units
    3. C 2,664 units
    4. D 2,642 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  58. Q58 medium

    Break-even 51: fixed cost Rs 330,000, SP Rs 200, VC Rs 126 per unit. Break-even units approximately

    1. A 1,650 units
    2. B 4,959 units
    3. C 2,619 units
    4. D 4,459 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  59. Q59 Past Paper · PPSC/FPSC/NTS hard

    Break-even 52: fixed cost Rs 335,000, SP Rs 205, VC Rs 129 per unit. Break-even units approximately

    1. A 1,634 units
    2. B 4,908 units
    3. C 2,597 units
    4. D 4,408 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  60. Q60 medium

    Break-even 53: fixed cost Rs 340,000, SP Rs 210, VC Rs 132 per unit. Break-even units approximately

    1. A 1,619 units
    2. B 4,359 units
    3. C 4,859 units
    4. D 2,576 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  61. Q61 hard

    Break-even 54: fixed cost Rs 345,000, SP Rs 215, VC Rs 135 per unit. Break-even units approximately

    1. A 1,605 units
    2. B 4,813 units
    3. C 2,556 units
    4. D 4,313 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  62. Q62 Past Paper · PPSC/FPSC/NTS medium

    Break-even 55: fixed cost Rs 350,000, SP Rs 220, VC Rs 138 per unit. Break-even units approximately

    1. A 1,591 units
    2. B 4,768 units
    3. C 2,536 units
    4. D 4,268 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  63. Q63 hard

    Break-even 56: fixed cost Rs 355,000, SP Rs 225, VC Rs 141 per unit. Break-even units approximately

    1. A 4,226 units
    2. B 1,578 units
    3. C 4,726 units
    4. D 2,518 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  64. Q64 medium

    Break-even 57: fixed cost Rs 360,000, SP Rs 230, VC Rs 120 per unit. Break-even units approximately

    1. A 1,565 units
    2. B 3,273 units
    3. C 3,773 units
    4. D 3,000 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  65. Q65 Past Paper · PPSC/FPSC/NTS hard

    Break-even 58: fixed cost Rs 365,000, SP Rs 235, VC Rs 123 per unit. Break-even units approximately

    1. A 3,259 units
    2. B 1,553 units
    3. C 3,759 units
    4. D 2,967 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  66. Q66 medium

    Break-even 59: fixed cost Rs 370,000, SP Rs 240, VC Rs 126 per unit. Break-even units approximately

    1. A 1,542 units
    2. B 3,746 units
    3. C 2,937 units
    4. D 3,246 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  67. Q67 Past Paper · PPSC/FPSC/NTS hard

    Break-even 60: fixed cost Rs 375,000, SP Rs 245, VC Rs 129 per unit. Break-even units approximately

    1. A 1,531 units
    2. B 3,733 units
    3. C 2,907 units
    4. D 3,233 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  68. Q68 Past Paper · PPSC/FPSC/NTS hard

    Break-even 2: fixed cost Rs 85,000, SP Rs 205, VC Rs 123 per unit. Break-even units approximately

    1. A 415 units
    2. B 1,537 units
    3. C 1,037 units
    4. D 691 units
    💡 Explanation:

    BEP units = Fixed cost / Contribution per unit.

  69. Q69 Past Paper · PPSC/FPSC/NTS easy

    Current ratio in accounting refers to

    1. A net income divided by average total assets
    2. B gross profit divided by net sales
    3. C average inventory divided by daily COGS
    4. D current assets divided by current liabilities
    💡 Explanation:

    current ratio is a core 21 concept for PPSC/FPSC/NTS exams.

  70. Q70 medium

    Quick ratio in accounting refers to

    1. A net income divided by average shareholders equity
    2. B net income divided by net sales
    3. C liquid assets divided by current liabilities
    4. D average receivables divided by daily credit sales
    💡 Explanation:

    quick ratio is a core 21 concept for PPSC/FPSC/NTS exams.

  71. Q71 Past Paper · PPSC/FPSC/NTS hard

    Debt to equity ratio in accounting refers to

    1. A gross profit divided by net sales
    2. B average inventory divided by daily COGS
    3. C total debt divided by shareholders equity
    4. D average payables divided by daily credit purchases
    💡 Explanation:

    debt to equity ratio is a core 21 concept for PPSC/FPSC/NTS exams.

  72. Q72 easy

    Return on assets in accounting refers to

    1. A net income divided by net sales
    2. B average receivables divided by daily credit sales
    3. C current assets divided by current liabilities
    4. D net income divided by average total assets
    💡 Explanation:

    return on assets is a core 21 concept for PPSC/FPSC/NTS exams.

  73. Q73 Past Paper · PPSC/FPSC/NTS medium

    Return on equity in accounting refers to

    1. A net income divided by average shareholders equity
    2. B average inventory divided by daily COGS
    3. C average payables divided by daily credit purchases
    4. D liquid assets divided by current liabilities
    💡 Explanation:

    return on equity is a core 21 concept for PPSC/FPSC/NTS exams.

  74. Q74 hard

    Gross profit margin in accounting refers to

    1. A average receivables divided by daily credit sales
    2. B gross profit divided by net sales
    3. C current assets divided by current liabilities
    4. D total debt divided by shareholders equity
    💡 Explanation:

    gross profit margin is a core 21 concept for PPSC/FPSC/NTS exams.

  75. Q75 Past Paper · PPSC/FPSC/NTS easy

    Net profit margin in accounting refers to

    1. A average payables divided by daily credit purchases
    2. B net income divided by net sales
    3. C liquid assets divided by current liabilities
    4. D net income divided by average total assets
    💡 Explanation:

    net profit margin is a core 21 concept for PPSC/FPSC/NTS exams.

  76. Q76 medium

    Inventory days in accounting refers to

    1. A current assets divided by current liabilities
    2. B total debt divided by shareholders equity
    3. C average inventory divided by daily COGS
    4. D net income divided by average shareholders equity
    💡 Explanation:

    inventory days is a core 21 concept for PPSC/FPSC/NTS exams.

  77. Q77 Past Paper · PPSC/FPSC/NTS hard

    Receivable days in accounting refers to

    1. A liquid assets divided by current liabilities
    2. B net income divided by average total assets
    3. C average receivables divided by daily credit sales
    4. D gross profit divided by net sales
    💡 Explanation:

    receivable days is a core 21 concept for PPSC/FPSC/NTS exams.

  78. Q78 easy

    Payable days in accounting refers to

    1. A total debt divided by shareholders equity
    2. B average payables divided by daily credit purchases
    3. C net income divided by average shareholders equity
    4. D net income divided by net sales
    💡 Explanation:

    payable days is a core 21 concept for PPSC/FPSC/NTS exams.

  79. Q79 Past Paper · PPSC/FPSC/NTS easy

    Ratio 2: current assets Rs 158,000, current liabilities Rs 79,000. Current ratio is

    1. A 0.50
    2. B 79000.00
    3. C 237000.00
    4. D 2.00
    💡 Explanation:

    Current ratio = Current assets / Current liabilities.

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